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2017 (11) TMI 2036
Non-service of SCN - Seizure of goods - goods have been seized but no seizure order has been served upon him - HELD THAT:- It is to be noted that upon furnishing personal bond in pursuance of the order of this Court dated 06.06.2017, the goods have been released. However, the learned counsel for the petitioner submits that since seizure order has not been served, no further proceeding can be initiated by the authority. The writ petition is disposed of with direction to the respondents concerned that, in case, seizure order has not been served ....... + More
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2017 (11) TMI 2024
Maintainability of petition - availability of alternative remedy of appeal - Declining to compound the offence qua the petitioner under Section 137 of the Customs Act, 1969 - HELD THAT:- The petitioner has the remedy of filing an appeal before the Customs, Central Excise and Service Tax Tribunal and a further remedy of appeal against the order that may be passed by the Tribunal to the Appellate Tribunal. No reasons have been put forth by the learned Counsel for the petitioner for by passing these efficacious remedies. On this ground alone, the....... + More
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2017 (11) TMI 2011
Clandestine diversion of AGU for industrial use or not - grant of personal hearing - examination/cross-examination of relevant witnesses, allowed or not - permission to petitioner to adduce further evidence - HELD THAT:- Material on record suggests that the adjudicating authority referred to and relied upon the statements of various witnesses to prove the allegations against the noticees. While filing reply to the show cause notices, the petitioners applied for cross-examination of such witnesses citing reasons. The adjudicating authority did ....... + More
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2017 (11) TMI 1995
Jurisdiction - power to issue SCN - officers of DRI are proper officer to issue SCN or not - HELD THAT:- The fact of the case regarding the issue of show-cause notices and adjudications are linked to preliminary objection with reference to jurisdiction to initiate proceedings, is admitted. As regards the objection of the Revenue, to list the appeals again for some other day, it is noted that in the face of the admitted facts as above, and the issue involved is one of preliminary legal point of issue, we note the appeal themselves can be dispos....... + More
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2017 (11) TMI 1983
Jurisdiction - Customs authorities have jurisdiction over the SEZ irrespective of any provision in SEZ Act or not - HELD THAT:- On the previous occasion it was observed that necessary rule under Section 21 of the SEZ Act, 2005 was framed and notified in Gazette of India on 5-8-2016 to take cognizance the offence committed under Section 111 of the Customs Act, 1962 to be an offence committed under SEZ Act, 2005. It is well-settled position of law that no penalty can be imposed on commitment of an alleged offence under Customs Act, 1962 without ....... + More
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2017 (11) TMI 1956
Restoration of petition - Refund claim - it was held by High Court that the Court sets aside the impugned orders dated 19th January 2016 and 14th January, 2016 respectively and restores the said claims of the Petitioners to the file of the Assistant Commissioner (Refund) for a fresh decision on merits - HELD THAT:- No stay. Tag with Civil Appeal No. 2960 of 2010.
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2017 (11) TMI 1952
Misdeclaration of goods - The goods had actually originated from Taiwan and Korea but were falsely claimed to have originated from Singapore for claiming exemption - penalty - It was held by Gujarat High Court that all such certificates were forged - HELD THAT:- The SLP is dismissed.
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2017 (11) TMI 1951
Classification of imported goods - Electrical/Gas Calcinations as well as Gas Calcined Anthracite Coal (CGA and ECA) through the EDI Systems - to be classified under CTH 2701 11 00 or under CTH 3824 90 90? - HELD THAT:- The coal has undergone the process of calcinations does not alter the nature of the product as anthracite coal. The process of calcinations itself is a common treatment process applied to many solid materials. It is commonly used in Metallurgy to concentrate ore and remove hydrates and carbonates as per the ratio laid down in t....... + More
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2017 (11) TMI 1891
Suspension or revocation of the approval granted to the Appellant as custodian - HELD THAT:- The appeal admitted on substantial questions of law. The matters are fixed for final hearing on 29th November, 2017.
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2017 (11) TMI 1884
Provisional Release of seized goods - export of the same through Petrapole Land Customs Station - confiscation - penalty - HELD THAT:- The appellant claimed the seized goods but thereafter withdrew his claim for the ownership of the goods. The documents submitted by the appellants are found to be illicit in nature. The Commissioner (Appeals) observed that the export documents are not matching with the seized records. There is a dispute on the claim of the ownership of the goods and therefore, seizure and confiscation of goods are justified - h....... + More
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2017 (11) TMI 1849
Maintainability of petition - monetary amount involved in the appeal - HELD THAT:- In view of the small amount of revenue involved (₹ 4.19 lakhs approximately), we are not inclined to interfere with the impugned order - SLP dismissed.
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2017 (11) TMI 1834
Prohibited goods or not - Betel Nuts - Confiscation - it was alleged that declared CIF value is less than ₹ 110 per Kilogram specified for Free Import by DGFT in the Notification No. 12(RE- 2013)/2009-2014 dt. 13/05/2013 - HELD THAT:- The question whether the betel nuts are liable for confiscation by declaring value which were lesser than the price fixed by the DGFT in the Notification, came up before the Hyderabad Bench of this Tribunal in the case of International Seaport Dredging Ltd. v. C.C. S.T., Visakhapatnam [ 2016 (11) TMI 176 - ....... + More
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2017 (11) TMI 1822
Permission for withdrawal of Petition - HELD THAT:- Permission granted. Petition is dismissed as withdrawn. Date of 24.01.2018 stands cancelled - Application disposed of.
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2017 (11) TMI 1807
Maintainability of appeal - Section 35-G of the Central Excise Act, 1944 - Held that:- There is no substantial question of law arises for decision in this appeal under Section 35-G of the Central Excise Act, 1944 - this appeal is dismissed in limine.
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2017 (11) TMI 1795
Confiscation of warehoused goods - redemption fine - penalty - expiry of warehousing period, which is not extended - Held that:- In violation of the warehousing bond executed by them, the appellant has failed to clear the goods even after expiry of the warehousing period. Such goods are to be deemed as improperly removed in terms of Section 72(1)(b) of the Act. Consequently, the goods are liable to be confiscated under Section 111(d) of the Act - Confiscation upheld - quantum of redemption fine and penalty reduced - appeal allowed in part.
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2017 (11) TMI 1792
Illegal export to Nepal - evasion of tax - confiscation - redemption fine - penalties - Held that:- The fact of illegal export of the Indian made goods, stands established from the records and in fact is not being denied. The only explanation coming forward is that the said illegal route was adopted by the appellants so as to avoid Nepal tax. Though there is no tax applicable in India sought to be evaded by such illegal export, but the fact remains that the Indian clothes were being exported through an illegal route, thus, justifying their con....... + More
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2017 (11) TMI 1791
Mis-declaration and mis-classification of imported goods - Non-texturised Polyester Lining Fabric - test reports found that the goods were 100% polyester woven fabrics and having 40% textured yarn and 59% non-textured yarn - the classification of the goods was proposed by the Department under sub-heading 5407 69 00, whereas the importer clarified that the goods are rightly classifiable under sub-heading 5407 61 90 - Held that:- The license, which has been submitted by the importer, covered the broad category of the goods under heading 5407. In....... + More
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2017 (11) TMI 1789
Smuggling or not - Cut Betel Nuts - non-notified goods - appellants submitted that mere running away of the driver at the time of interception of the conveyance would not tantamount that the goods are of smuggled nature - Held that:- The appellants produced the purchase documents. It has also particularly produced the Custom’s auction documents in respect of the purchase of the seized material. No verification was conducted. The case of the Revenue is that, that seized goods were coming from Rascaul side and going to Kotwa, whereas the appella....... + More
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2017 (11) TMI 1788
Release of confiscated goods - import of coal - benefit of N/N. 12/2012 - whether the applicant is eligible for the benefit of notification No. 12/2012-Cus. or otherwise? - Held that:- It is undisputed that confiscated quantity of coal i.e. 14,801 MT is allowed to be redeemed on payment of redemption fine and the said goods are still lying in the port. No useful purpose will be served if the goods are lying in port and cannot be utilised by the appellant and also occupying valuable space. The appellant vide their letter dated 13-1-2016 address....... + More
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2017 (11) TMI 1749
Review petition – stay application - Held that:- Identical issue decided in the case of COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS M/S. ENTERPRISE INTERNATIONAL LTD., M/S. AAHANA COMMERCE PVT. LTD., M/S. CHEMSILK COMMERCE PVT. LTD. [2016 (9) TMI 74 - CESTAT KOLKATA], where it was held that In view of dismissal of the review petition of the department by Apex Court by order dated 15.07.2016, appeals filed by the department are not sustainable - appeal dismissed - decided against Revenue.
